Aplicación del cuadro de mando integral y su incidencia en la adecuada toma de decisiones gerenciales empresa MASCORONA año 2013.

Abstract

The agro-industries are currently immersed in a world of high competitiveness, which allows you to design strategic plans for achieving the goals and objectives raised, is no longer an option but a necessity of a globalized environment. It is for this reason that it is proposed the design of the Balanced Scorecard, being a tool that provides the business owner a framework that translates the vision, mission, goals and principles in institutional strategies. This research work, it is based on texts, degree thesis, laws that where is immersed the company. The field research allowed a direct contact with the company's collaborators and customers of the same, by determining the reality of the problem; as well as the data collection that allowed us to formulate the hypothesis against the problem that arises for the Commission to assess it. The expected results are based on statistical tables that determine the incidence of the Balanced Scorecard in the decision-making that will be overcome with the proposal of the design of the Balanced Scorecard. The importance of having a tool that controls the management, will allow the company to be leader in the market, through the translation of the strategies in specific actions with the goals, the same that will be measured in a consistent manner through financial indicators and non-financial, achieving a balance between the performance of the organization and the construction of a sustainable future, fulfilling the organizational vision. By measuring the current performance and future, addressing these measurements from four different perspectives: financial trying to determine if the organization is profitable for its owner, customers if the customers’ expectations are being given learning growth and generating value and continuous improvement in the training of people to the company, internal process seeks to evaluate the primary processes and support, in order to determine whether they are best suited.